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HMRC internal manual

International Manual

DT applications and claims: Income from Estates

Countries where relief is available under the Other Income article on distributions made by UK estates

Armenia (to 5 April 2002) 1 Montenegro 2
Austria Morocco
Barbados Namibia
Belarus 1 Netherlands
Belgium Norway (to 5 April 2001)
Bosnia Herzegovina 2 Poland
Cote d’Ivoire Portugal
Croatia 2 Romania
Cyprus Serbia 2
Denmark Slovenia 2
Egypt South Africa (to 5 April 2003)
France Spain
Georgia 1 Sudan
Germany Swaziland
Hungary Sweden
Ireland, Republic of (to 5 April 1999) Switzerland
Israel Tajikistan 1
Jamaica Tunisia
Japan Turkey
Kenya Turkmenistan 1
Kyrgyzstan (to 5 April 2002) 1 Uganda
Luxembourg USA (to 5 April 2003) 3
Macedonia 2 Zambia
Mauritius Zimbabwe
Moldova (to 5 April 2002) 1  

1 {#}

*Armenia, Belarus, Georgia, Kyrgyzstan, Lithuania, Moldova, Tajikistan, Turkmenistan: relief is given under the terms of the United Kingdom/USSR Double Taxation Convention.

2 {#}

Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Slovenia: relief is given under the terms of the United Kingdom/Federal Republic of Yugoslavia Double Taxation Convention.

3 {#}

Although, for income tax, the UK/USA Double Taxation Convention 2002 replaced the UK/USA Double Taxation Convention 1980 on 6 April 2003, under Article 29(3) of the new treaty a claimant can elect to be treated according to the provisions of the previous treaty for UK income received in the period 6 April 2003 to 5 April 2004.